Oregon's SB 906, effective January 1, 2026, turns the paystub from a summary into a disclosure document. Every deduction now needs a written payroll code and an explanation that the employee can request in writing — and the employer must provide within 10 days.
What SB 906 Requires
- Paystub detail: Gross pay, net pay, hours, rate, and each deduction with its payroll code and plain-language description.
- Written disclosure on request: An employee can request in writing a detailed explanation of the payroll codes and any deduction that is not required by law. The employer has 10 days to provide it, and the disclosure must be specific to that employee's pay, not a generic code list.
- Retention: Keep payroll records, including the code explanations, for six years, and make them available to the Bureau of Labor and Industries (BOLI) on request.
Payroll Controls
- Code table: One master table of payroll codes with plain-language description, updated when a deduction is added. The paystub pulls from the table, not from free text.
- Written request log: Date, employee, deduction questioned, response date, and the explanation given. That log is the evidence when BOLI asks whether the 10-day clock was met.
- System vs. manual: If your payroll provider can't produce the code-level detail, export the detail and attach the explanation. The requirement is on the employer, not on the provider.
Keep Your Finances Organized From Day One
A paystub that is also a disclosure document is a payroll that must be written before it is printed. A code table that is current, a request log that is dated, and a retention file that is complete keep the transparency law a planned disclosure, not a $500 per pay period penalty.
Beancount.io keeps each payroll code as a defined transaction type, version-controlled and tied to the paystub. Get started for free and make the next paystub a document that explains itself before the employee has to ask.